March 5, 2018
115VR. (1) An option for tonnage tax scheme approved under sub- section (3) of section […]
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- CHAPTER I - Preliminary
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- CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
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- CHAPTER X - Special provisions relating to avoidance of tax
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- CHAPTER XII - Determination of tax in certain special cases
- CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
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- CHAPTER XIIC - Special provisions relating to retail trade etc.
- CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
- CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
- CHAPTER XIIE - Special provisions relating to tax on distributed income
- CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
- CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
- CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
- CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
- CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
- CHAPTER XIIG - Special provisions relating to income of shipping companies
- CHAPTER XIIH - Income-tax on fringe benefits
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- CHAPTER XIV - Procedure for assessment
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- CHAPTER XV - Liability in special cases
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- CHAPTER XVIII - Relief respecting tax on dividends in certain cases
- CHAPTER XX - Appeals and revision
- CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
- CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
- CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
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- CHAPTER XXIIB - Tax credit certificates
- CHAPTER XXIII - Miscellaneous
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March 5, 2018
115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section […]
March 5, 2018
115VP. (1) A qualifying company may opt for the tonnage tax scheme by making an […]
March 5, 2018
115V-O. The book profit or loss derived from the activities of a tonnage tax company, […]
March 5, 2018
115VN. Any profits or gains arising from the transfer of a capital asset being an […]
March 5, 2018
115VM. (1) Section 72 shall apply in respect of any losses that have accrued to […]
March 5, 2018
115VL. Notwithstanding anything contained in any other provision of this Act, in computing the tonnage […]
March 5, 2018
115VK. (1) For the purposes of computing depreciation under clause (iv) of section 115VL, the depreciation for […]
March 5, 2018
115VJ. (1) Where a tonnage tax company also carries on any business or activity other than […]
March 5, 2018
115VI. (1) For the purposes of this Chapter, the relevant shipping income of a tonnage […]